Audit Depth

For each of the audit categories, the audit depth can vary according to the focus of the feview.

Adequacy

Determines the extent to wich the documented system (policies, procedures, plans, etc) adequately meets the ruquirements of the applicable standard or criteria.

"Is what we say we do in line with the standard or other applicable criteria ? "

Also known as a desk-top or documentation audit. It may involve little interaction with the auditee, as it essentially involves the review of the documnetation.
This activity is performed as a part of the preparation for the audit.

Compliance

An in-depth review of procedures/plans and their content (records), verifyng that procedures are implemented and observed within the organisation.

"Are we doing what we say we do ?" - "Can we do better?"

A compliance audit can not be satisfactorily performed unless an adequacy audit has been performed. This is because the auditor needs to understand the nature of the organisation's management system in order to determine compliance.


System

Broadly reviews the management system to confirm that it follows the planned arrangements of management and their documented plans.
Conclusion can be made about the degree of continued :
- compliance- effectiveness of the documented system and its implemented, and- maintenance of the documented system.

System = Adequacy + Compliance

A system is the combinantion of the findings from the adequacy and compliance.